Cover -- Editorial - a plea for changing directions of public sector accounting research in emerging economies -- Public sector financial management reforms in Ghana: insights from institutional theory -- Management accounting practices and efficiency in a Colombian multi-utility conglomerate --...

This paper aims to identify and quantify different means of improving performance management in the public sector by examining the reporting practices of local governments. It emphasizes the public interest in reporting and the need to provide relevant and meaningful information to stakeholders....

The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece initiated a general financial management reform program which includes the transformation of financial accounting. The public sector in Greece adopted IPSAS-based standards...